Unfiled return warning
Got an IRS LT16Notice? Here's What It Means
Deadline & urgency
LT16 may reference deadlines or next enforcement steps. Unfiled returns can eventually lead to substitute returns, assessments, and collection—address them promptly.
What this notice means
LT16 is part of the IRS’s effort to prompt you to file a tax return that appears missing for one or more years.
It warns of enforcement consequences if returns aren’t filed.
Why did I get this?
The IRS has information suggesting you should have filed (income documents, prior filings, etc.) but no return is on record.
Non-filing can be treated seriously, especially with tax due.
What should I do next?
Identify which years are at issue and gather income and deduction records.
File the delinquent returns as soon as possible—even if you can’t pay—to stop additional failure-to-file penalties from growing.
If you can’t locate records, a tax pro can help reconstruct income using IRS wage/income transcripts.
Frequently asked questions
What if I had no income?
You may still need to file a return showing zero or explain why filing wasn’t required. Don’t ignore the letter—clarify your situation in writing if needed.
Will I owe penalties?
Failure-to-file and failure-to-pay penalties may apply when tax is owed. Filing stops failure-to-file from accruing further.
Can the IRS file for me?
The IRS may prepare a substitute for return (SFR), which often doesn’t include deductions you’d claim—usually resulting in a higher assessment.